Le fonds de roulement
Example: Le fonds de roulement est essentiel pour financer les opérations courantes.
Definition
"Le fonds de roulement" refers to the amount of capital that a business has available to finance its day-to-day operations. It represents the difference between current assets and current liabilities, ensuring the company can meet its short-term financial obligations without disruptions.
Etymology
The term "le fonds de roulement" comes from French, where "fonds" means 'fund' or 'capital,' and "roulement" relates to 'rolling' or 'circulating.' Together, it conveys the idea of capital that is continually in circulation to support ongoing business activities.
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"Le fonds de roulement" appears in the Vocaplus list "French - Finance - (A1-C2) - set 1", containing 150 commonly used words.
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working capital